Publications

summer 1992
Article

Cross-country Differences in the Cost of Capital: A Survey and Evaluation of Recent Empirical Studies

By: W. C. Kester and T. A. Luehrman

Keywords: Cost; Capital

2009
Working Paper

Endowments, Fiscal Federalism, and the Cost of Capital for States: Evidence from Brazil, 1891-1930

By: Andre C. Martinez Fritscher and Aldo Musacchio

There is a large amount of literature that aims to explain what determines country risk (defined as the difference between the yield of a sovereign's bonds and the risk free rate). In this paper, we contribute to the discussion by arguing that an important explanatory... View Details

Keywords: Trade; Cost of Capital; Revenue; Sovereign Finance; Goods and Commodities; Taxation; Business History; Risk and Uncertainty; Brazil

Web

2017 Symposium - Race, Gender & Equity

Images, Identities and the Space(s) Between Images, Identities and the Space(s) Between 06–07 APR 2017 Home Speakers Videos Agenda Blitz Discussions Of Margins and Modalities Rachel Arnett Rachel Arnett, Ph.D. candidate in Organizational... View Details

Web

2015 Symposium - Race, Gender & Equity

Discrimination: Joint versus Separate Decision Making Corinne Moss-Racusin , Skidmore College Testing Interventions to Reduce Gender Bias in STEM Fields Emilio Castilla , Massachusetts Institute of Technology, Sloan School View Details

September 2000
Article

Regulatory Free Cash Flow and the High Cost of Insurance Company Failures

By: Brian Hall

Keywords: Cash Flow; Cost; Insurance; Failure; Insurance Industry

12 Oct 2022
Video

Brandeis Marshall: The Potential for Data Equity

Article

Time-driven Activity-based Costing of Multivessel Coronary Artery Bypass Grafting across National Boundaries to Identify Improvement Opportunities: Study Protocol

By: F. Erhun, B. Mistry, T. Platcheck, A. Milstein, V.G. Narayanan and R. S. Kaplan

Coronary artery bypass graft (CABG) surgery is a common treatment for coronary artery disease—a disease that affects over 10% of US adults and is a major cause of morbidity and mortality. In 2005, the mean cost for a CABG procedure among Medicare beneficiaries in the... View Details

Keywords: Activity Based Costing and Management; Health Disorders; Health Care and Treatment; United States; India

January 1997
Background Note

Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets

By: Robert S. Kaplan

Describes the use of flexible budgets to assign support/service department costs to production cost centers. View Details

Keywords: Cost; Financial Strategy; Budgets and Budgeting

21 Jan 2022
Blog Post

How HBS Financial Aid Can Help You Meet the Cost of Your MBA

contribute to their education. How to do your part: Build your savings. (Need tips? Check out Harvard’s financial wellness resources.) Explore federal and private student loan options. Students can borrow up to the cost View Details

Web

2015 Symposium - Race, Gender & Equity

Research to Change the World: Translating Ideas, Transforming Practice Research to Change the World: Translating Ideas, Transforming Practice 02–03 APR 2015 Home Speakers Videos Agenda Location: Harvard Business School Organizer: The Race, Gender & View Details

Cost Conscious? The Neural and Behavioral Impact of Price Primacy on Decision-Making

Price is a key factor in most purchases, but can be presented at different stages of decision-making prior to a purchase. We looked at how the order of price and product information might impact decision-making... View Details

24 Aug 2015
Working Paper Summaries

Multi-Product Duopoly with Cross-Product Cost Interdependencies

August 2015
Article

Cost Conscious? The Neural and Behavioral Impact of Price Primacy on Decision-Making

By: Uma R. Karmarkar, Baba Shiv and Brian Knutson

Price is a key factor in most purchases, but it can be presented at different stages of decision making prior to a purchase. We examine the sequence-dependent effects of price and product information on the decision-making process at both neural and behavioral levels.... View Details

Keywords: fMRI; Retail Promotion; Purchase Decisions; Price; Value; Decision Choices and Conditions; Consumer Behavior; Product Marketing; Retail Industry

2011
Working Paper

Leviathan as a Minority Shareholder: A Study of Equity Purchases by the Brazilian National Development Bank (BNDES), 1995-2003

By: Sergio G. Lazzarini and Aldo Musacchio

There is a growing literature comparing the performance of private vs. state-owned companies. Yet, there is little work examining the effects of having the government as a minority shareholder of private companies. We conduct such a study using data for 296 publicly... View Details

Keywords: Investment; Ownership Stake; State Ownership; Private Ownership; Performance Evaluation; Business and Government Relations; Business and Shareholder Relations; Banking Industry; Brazil

January 2018
Article

The Effect of Cost Sharing on an Employee Weight Loss Program: A Randomized Trial

By: Leslie K. John, Andrea Troxel, William Yancy, Joelle Y. Friedman, Jingsan Zhu, Lin Yang, Robert Galvin, Karen Miller-Kovach, Scott Halpern, George Loewenstein and Kevin Volpp

Purpose: We tested the effects of employer subsidies on employee enrollment, attendance, and weight loss in a nationally-available weight management program.
Design: A randomized trial tested the impact of employer subsidy: 100%; 80% 50% and a hybrid 50% subsidy... View Details

Keywords: Affordable Care Act (ACA); Subsidies; Weight Loss; Obesity; Incentives; Behavioral Economics; Motivation and Incentives; Behavior; Health Disorders; Health Care and Treatment; Compensation and Benefits; United States

01 Jun 2004
News

Cyberposium: Pros and Cons of Outsourcing

Sheeroy Desai, EVP and COO for Sapient, noted that his company saves 30 to 40 percent by offshoring IT — but the move has involved a significant investment in training. “Most IT organizations tend to underestimate the costs View Details

Keywords: cyberposium; cost; Corporate Services

February 2007
Article

The Persistence of Inflation Versus that of Real Marginal Cost in the New Keynesian Model

By: Julio J. Rotemberg

This note provides an example where the New Keynesian Phillips Curve leads inflation to be substantially more persistent than the output gap. View Details

Keywords: Macroeconomics; Inflation and Deflation; Cost